Alcohol Fuels Exemption (Hawaii)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Hawaii

Name Alcohol Fuels Exemption
Incentive Type Sales Tax Incentive
Applicable Sector General Public/Consumer

Active Incentive No

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption from sales tax

Start Date Tax year 2002
Expiration Date 2006-12-31

Program Administrator Hawaii Department of Taxation

References DSIRE[1]


Alcohol fuels are exempt from the 4% state excise tax on retail sales.

Alcohol fuels are defined as "neat biomass-derived alcohol liquid fuel or a petroleum-derived fuel and alcohol liquid fuel mixture consisting of at least ten volume per cent denatured biomass-derived alcohol commercially usable as a fuel to power aircraft, seacraft, spacecraft, automobiles, or other motorized vehicles."

Authorities (Please contact the if there are any file problems.)

Authority 1: H.R.S. § 237-27.1
Date Effective Tax year 2002
Date Enacted 2002-06-30
Expiration Date 2006-12-31

Incentive Contact

Contact Name Tax Information Specialist
Department Hawaii Department of Taxation
Division Taxpayer Services Branch
Address P.O. Box 259

Place Honolulu, Hawaii
Zip/Postal Code 96809
Phone (808) 587-4242


  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"